Amendment to regulation 54 (returns by employers)N.I.
This section has no associated Explanatory Memorandum
15. In regulation 54(7) (returns by employers), for “section 566(1) of the 1988 Act” substitute “section 70(1)(a) or 71 of the Finance Act 2004(1)”.
Commencement Information
I1Reg. 15 in operation at 6.4.2024, see reg. 1(2)
(1)
2004 c. 12. Section 71 was amended by Part 1 of Schedule 3 to the Corporation Tax Act 2009 (c. 4).